Jubair Alam, Palamu V. ITO,Ward-3(4), Daltonganj

ITA 169/RAN/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8585 (ITAT-RANCHI)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 10-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K MOHANTI CITSRDR
• Assessee Lawyers: HARIISA ZAHIR
• Section: 143(3); 201; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH E COURT AT KOLKATA BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. A.L. SAINI, ACCOUNTANT MEMBER ITA NO. 169 / RAN / 201 9 ASSESSMENT YEAR :2010-11 JUBAIR ALAM HARIHARGANJ PALAMU- 822131, JHARKHAND [ PAN NO.ABQPA 7928 Q ] V/S . INCOME TAX OFFICER WARD-3(4), DALTONGANJ /APPELLANT .. / RESPONDENT /BY APPELLANT HARIISA ZAHIR, C.A /BY RESPONDENT SHRI A.K. MOHANTI, ADDL. CIT-SR-DR /DATE OF HEARING 15-07-2020 /DATE OF PRONOUNCEMENT 15 -07-2020 / O R D E R PER BENCH (ORAL):- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE COMMISSIONER OF INCOME TAX (APPEALS)-RANCHIS ORDER DATED 17.12.2018 PASSED IN CASE NO. CIT(A), RANCHI/10004/2017-18, IN VOLVING PROCEEDINGS U/S 147 R.W.S. 143(3) THE INCOME TAX ACT, 1961; IN SHOR T THE ACT. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. IT APPEARS AT THE OUTSET THAT THE CIT(A) HAS REF USED TO CONDONE OF 353 DAYS DELAY IN E-FILING OF THE ASSESSEES LOWER APP EAL. WE NOTICE FROM A PERUSAL OF THE CASE FILE THAT THE TAXPAYER HAD VERY WELL FILED HARD COPY OF THE APPEAL BEFORE THE CIT(A) WITHIN THE LIMITATION PRES CRIBED PERIOD. AND ALSO HE ITA NO169/RAN/2019 A.Y. 2010-11 JUBAIR ALAM VS. ITO WD-3(4), DALTONGANJ PAGE 2 ATTRIBUTED DELAY IN FILING THE SOFT-COPY AS ATTRIBU TABLE TO VARIOUS CRITICAL HEALTH PROBLEM I.E. BEING A CHRONIC NEPHRO PATIENT. BE THA T AS IT MAY, THE FACT REMAINS THAT ONCE THE ASSESSEE HAD FILED THE APPEAL WITHIN TIME, HE HAD MADE OUT A SUFFICIENT CASE OF NOT HAVING BEEN FILED E-COPY OF THE APPEAL ON ACCOUNT OF HEALTH RELATED ISSUE ONLY. THE HON'BLE APEX COURTS LANDMARK JUDGMENT COLLECTOR, LAND ACQUISITION VS. MST. KATIJI (1987) 167 ITR 471 (SC) LONG BACK THAT ALL OF TECHNICAL ASPECTS MUST M AKE WAY FOR THE CAUSE OF SUBSTANTIAL JUSTICE. WE ACCORDINGLY CONDONE THE FOR EGOING DELAY OF 353 DAYS IN FILING OF LOWER APPEAL THROUGH ELECTRONIC MODE A ND RESTORE BACK THE SAME TO CIT(A) FOR AFRESH ADJUDICATION AS PER LAW WITHIN TH REE EFFECTIVE OPPORTUNITIES OF HEARING. 3. THIS ASSESSEES APPEAL IS ALLOWED FOR STATISTICA L PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN OPEN COURT AT THE CLOSE OF HEAR ING ON WEDNESDAY, 15 TH JULY, 2020 SD/- SD/- ( ') ($% ') (DR. A.L. SAINI) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) *DKP SR.P.S. &- 15 / 07/ 20 20 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-JUBAIR ALAM HARIHARGANJ PALAMU-822131, J HARKHAND 2. /RESPONDENT-ITO WARD-3(4), DALTONGANJ, 3. 0 3 / CONCERNED CIT RANCHI 4. 3- / CIT (A) RANCHI 5. 6 %%0, 0, / DR, ITAT, RANCHI 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ 0,